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Ramadhan, Puja Rizqy
Universitas Pembangunan Panca Budi
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Konstruksi Pengelolaan Keuangan Desa Digital Perspektif Tradisi Minangkabau Raso Jo Pareso Puja Rizqy Ramadhan; Suwarno Suwarno; Shella Pratiwi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5778

Abstract

This study aims to reconstruct the discourse of digital-based village financial management based on the concept of raso jo pareso. This study uses primary data obtained from observations and interviews with informants. The research approach used is a qualitative method. The research paradigm consists of data collection procedures, data presentation, data reduction and drawing conclusions/verification. Based on the results of the study, it can be concluded that there has been a shift in cultural values ​​​​manifested in village financial management. The moral degradation that occurs and regulatory pressures that limit the scope of the actors involved in village financial management. Therefore, it is necessary to revitalize the values ​​​​of raso jo pareso in village financial management which are manifested as shared moral values ​​​​based on fear of God and shame and politeness towards fellow human beings. Thus, a village financial management order is created that upholds moral aspects to have an impact on improving the performance of village entities.
Construction of Digital Village Financial Management from The Perspective of Minangkabau Raso Jo Pareso Tradition Ramadhan, Puja Rizqy; Suwarno; Shella Pratiwi
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 5 No. 2 (2024): October 2024
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to reconstruct the discourse of digital-based village financial management based on the concept of raso jo pareso. This study uses primary data obtained from observations and interviews with informants. The research approach used is a qualitative method. The research paradigm consists of data collection procedures, data presentation, data reduction and drawing conclusions/verification. Based on the results of the study, it can be concluded that there has been a shift in cultural values ??manifested in village financial management. The moral degradation that occurs and regulatory pressures that limit the scope of the actors involved in village financial management. Therefore, it is necessary to revitalize the values ??of raso jo pareso in village financial management which are manifested as shared moral values ??based on fear of God and shame and politeness towards fellow human beings. Thus, a village financial management order is created that upholds moral aspects to have an impact on improving the performance of village entities.
Pengaruh Implementasi E-Budgeting Terhadap Transparansi Keuangan Daerah Di Indonesia Dito Aditia Darma Nasution; Puja Rizqy Ramadhan
E-Jurnal Akuntansi Vol 28 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i01.p26

Abstract

This study aims to determine the effect of implementing e-budgeting on regional financial transparency in Indonesia. The theory used to achieve the objectives of this study is agency theory. This research was conducted at 32 local governments in Indonesia. Based on a simple regression model, this study shows that the implementation of e-budgeting has a positive and significant effect on regional financial transparency in Indonesia. These findings reinforce previous research. The findings of this study have implications in the form of useful contributions to government officials (executive and legislative), in demonstrating the important role of e-budgeting to encourage regional financial transparency. In addition, the findings of this study can be used as a basis for further research related to the topic of implementing e-budgeting and regional financial transparency. Keywords: E-Budgeting, transparency, regional finance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA INSTANSI PEMERINTAH DI KABUPATEN NIAS UTARA Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Puja Rizqy Ramadhan; Jesika Dhea Viranda
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 8 No. 1 (2020): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v8i1.871

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi efektivitas Sistem Informasi Akuntansi (SIA). Faktor-faktor yang diuji meliputi kapabilitas pemakai, dukungan manajemen puncak dan pendidikan dan pelatihan. Efektivitas SIA merupakan variabel dependen penelitian, sedangkan kapabilitas pemakai, dukungan manajemen puncak dan pendidikan dan pelatihan merupakan variabel independen. Penelitian ini dilakukan pada pegawai yang bekerja menggunakan SIA di Sekretariat DPRD kabupaten Nias Utara, Dinas Pendidikan Kabupaten Nias Utara, dan Dinas Kependudukan dan Pencatatan Sipil (Disdukcapil) Kabupaten Nias Utara. Populasi penelitian berjumlah 35 orang. Teknik sampling menggunakan sampling jenuh. Jenis data yang digunakan adalah data primer. Data diperoleh dengan menggunakan kuesioner penelitian. Metode analisis data menggunakan metode analisis regresi linier berganda. Hasil analisis menunjukkan bahwa kapabilitas pemakai, dukungan manajemen puncak dan pendidikan dan pelatihan secara parsial berpengaruh positif dan signifikan terhadap efektivitas SIA. Kapabilitas pemakai merupakan variabel yang paling berpengaruh terhadap efektivitas SIA pada instansi pemerintah di Kabupaten Nias Utara
Analisis Pengaruh Pendapatan Asli Daerah Dan Dana Alokasi Umum Terhadap Belanja Daerah Pada Kabupaten/Kota Provinsi Sumatera Utara Periode 2018-2020 Wulandari, Pristy; Ramadhan, Puja Rizqy; Tripriyono, Agus
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) terhadap Belanja Daerah pada Kabupaten/Kota di Provinsi Sumatera Utara selama periode 2018–2020. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian asosiatif. Populasi penelitian ini mencakup 33 kabupaten/kota, dan teknik sampling yang digunakan adalah sampel jenuh, sehingga diperoleh total 99 observasi (33 kabupaten/kota × 3 tahun). Data yang digunakan merupakan data sekunder, diperoleh dari Laporan Realisasi APBD Kabupaten/Kota Provinsi Sumatera Utara yang diakses melalui situs resmi Badan Pusat Statistik (www.bps.go.id). Data dianalisis menggunakan perangkat lunak SPSS Versi 25. Teknik analisis yang diterapkan meliputi analisis statistik deskriptif, uji asumsi klasik (uji normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi), analisis regresi linier berganda, serta uji hipotesis (uji parsial (uji t), uji simultan (uji F) dan koefisien determinasi (R²)). Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah dan Dana Alokasi Umum, baik secara simultan maupun parsial, berpengaruh positif dan signifikan terhadap Belanja Daerah pada Kabupaten/Kota di Provinsi Sumatera Utara selama periode 2018–2020.
Analysis of Financial Management of Kembang Village in Simalungun Regency Ramadhan, Puja Rizqy
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 1 (2025): Mei 2025
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i1.1297

Abstract

The objective of this study is to analyze how the local government, particularly the administration of Kembang Village, manages village funds and financial assets. This study employs a qualitative research approach. The research subjects include ten individuals: the Village Head, Village Secretary, Village Treasurer, Hamlet Head, Neighborhood/Community Unit Leaders (RT/RW), Community Leaders, and local community members. Data collection methods in this study consist of observations, interviews, and document analysis. The findings indicate that the Kembang Village government manages finances effectively, adhering to the principles of transparency and high community participation. Additionally, several factors hinder the management of village assets.
Accountability In The Management Of Mulio Rejo Village Funds Banjarnahor, Iman Cahyudi; Ramadhan, Puja Rizqy
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9125

Abstract

This study aims to analyze the level of accountability of Village Fund Allocation (ADD) management in Mulyo Rejo Village with a focus on factors that influence transparency and community participation. Using a qualitative approach with a phenomenological method, data was collected through in-depth interviews with key informants (village head, village officials, and BPD members) and secondary document analysis from the village and sub-district governments. The results showed that only 45% of reporting documents met the Permendagri standards, there was a gap between the principle of stewardship (collective responsibility) and the practice in the field, where the centralization of decisions by the village head reduced community participation even though the Village Financial System (Siskeudes) improved village officials were not competent in its operation. This finding reinforces previous studies (Hendaris & Romli, 2021) on the importance of human resource capacity, while criticizing the findings of Dewi et al. (2021) who emphasized information technology. Policy implications include tiered training for village officials, implementation of transparent digital platforms, and participatory audits. This research contributes to the development of local wisdom-based accountability models by considering the unique characteristics of villages.
ANALISIS KONTRIBUSI PEMUNGUTAN PAJAK ALAT-ALAT BERAT DALAM MENINGKATKAN PENERIMAAN PAD DI PROVINSI SUMATERA UTARA Rizqy Ramadhan, Puja
JURNAL PERPAJAKAN Vol 7 No 2 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i2.4972

Abstract

This study aims to analyze the contribution of heavy equipments tax and to find out what is the obstacles and also the effect of the heavy equipment tax revenue of the locally-generated revenue of North Sumatra Province. The analysis method which is used in this study is descriptive data which supported by qualitative approach, that is method which is done by using tax collection system of Office assessment system and using the principle of regulerend function. The results of this study indicate the contribution of heavy equipment tax on revenue from the original region from 2012 to 2016 is still in the category of very less and there is a decline in 2013. The impact that resulted from the heavy equipment tax revenue to the development of public facilities in the province of North Sumatra is very less to contribute due to obstacles faced by the local government in the efforts of heavy equipment tax collection and misunderstanding in communication between local government and taxpayers.
Analysis of Village Financial Management Based on the Minister of Home Affairs Regulation No. 20 of 2018(Case Study in Bangun Rejo Village, Tanjung Morawa District) Syifani Ashira; Puja Rizqy Ramadhan
International Journal of Scientific Multidisciplinary Research Vol. 2 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsmr.v2i8.11207

Abstract

All activities including planning, implementation, administration, reporting and accountability of village funds are collectively referred to as village financial management. The purpose of this study was to determine how Bangun Rejo Village, Tanjung Morawa District, has implemented financial management in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018. The research methodology used is descriptive qualitative. Data collection techniques include documentation, interviews, and observations. The results of the study indicate that in general the procedures for financial management of Bangun Rejo Village are in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018
Analisis Efektivitas Sistem Pengelolaan Keuangan Desa Dalam Mendukung Pembangunan Lokal (Studi Kasus Desa Sei Mencirim Kecamatan Sunggal Kabupaten Deli Serdang) Sri Wulan; Puja Rizqy Ramadhan
Jurnal Kewarganegaraan Vol 8 No 1 (2024): Juni 2024
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v8i1.6528

Abstract

Abstrak Tujuan penelitian ini adalah untuk mengukur efektivitas sistem pengelolaan keuangan desa dalam mendukung pembangunan lokal. Penelitian ini menggunakan metode deskriptif kuantitatif. Jenis data yang digunakan adalah data primer dan data sekunder. Pengolahan data menggunakan metode deskriptif dan effectiveness ratio untuk membandingkan keluaran dan hasil yang dicapai. Hasil penelitian menujukkan efektivitas sistem pengelolaan keuangan desa dalam mendukung pembangunan lokal di Desa Sei Mencirim, Kec. Sunggal, Kab. Deli Serdang, dimana dalam proses pengelolaan keuangan desa meliputi tiga tahapan yaitu tahap perencanaan, pelaksanaan, dan pertanggungjawaban sudah efektif karena dipengaruhi oleh bagaimana pemerintah desa mengatur pendapatan untuk memenuhi kebutuhan masyarakat dan memberikan pelayanan yang dapat dirasakan dengan baik oleh masyarakat. Kata Kunci: Efektivitas, Keuangan Desa, Pembangunan Abstract The purpose of this study is to measure the effectiveness of the village financial management system in supporting local development. This study uses a quantitative descriptive method. The types of data used are primary data and secondary data. Data processing uses descriptive methods and effectiveness ratio to compare outputs and results achieved. The results of the study show the effectiveness of the village financial management system in supporting local development in Sei Mencirim Village, Sunggal District, Deli Serdang Regency, where the village financial management process includes three stages, namely the planning, implementation, and accountability stages, which are effective because they are influenced by how the village government regulates revenue to meet the needs of the community and provide services that can be well felt by the community Keywords: Effectiveness, Village Finance, Development
Co-Authors , Oktarini Khamilah Siregar , Rahima Br Purba Ammy, Baihaqi Anggi Pratama Nasution Banjarnahor, Iman Cahyudi Danayanti Manik Dedy Husrizal Syah, Dedy Husrizal Diandra Soraya Dito Aditia Darma Nasution Erlina Erlina Fahrum Nisa Feronika Perangin-angin Fitri Kumala Sari Fitri Yani Panggabean Jesika Dhea Viranda Lubis, Nasrul Kahfi M. Doli Indra Nasution M. Doli Indra Nst Mika Debora Br Barus Muhammad Firza Alpi, Muhammad Firza Muhammad Ishak Nia Pratiwi Lubis Nia Pratiwi Lubis Pratiwi, Shella Rapat Piter Sony Hutauruk Rika Surianto Zalukhu Rut Masidas Sibarani Shella Pratiwi Shella Pratiwi Soulthan Saladin Batubara Sri Wulan Sri Wulan Suci Pratiwi Suwarno Suwarno Syifani Ashira Theresia Atika Sari Br. Ginting Tripriyono, Agus Willi Matulesi Sibarani Windi Anggreny BR Sitompul Wulandari, Pristy Yossi Fadliy Yossi Fadly Zuhdi Zakwan